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EVALUASI PENERAPAN PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA LAPORAN OPERASIONAL BPKAD KABUPATEN KONAWE

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 1 (2020)

DOI
10.33772/jak-uho.v3i1.3771
ISSN
2503-1635
Published
2020-08-03
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACTThis study aims to determine the implementation of operational reports BPKAD Konawe District has in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual on been applied properly.This research was conducted at BPKAD Kabupaten Konawe. Data in this research are primary data and secondary data. Primary data obtained from interview and secondary data in this research is Operational Report for fiscal year 2016. Data analysis method used is descriptive analysis method is a method that describes in advance about the recording, recognition, and reporting of burden.The results of this study indicate that BPKAD Kabupaten Konawe in preparing operational reports in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual. This can be seen from the results of recording, recognition, and reporting of the LO-load on the Regional Management and Asset of Konawe Regency which has been in accordance with Government Regulation No. 71 of 2010 on Accounting Standards Based on Accrual Government. Keywords: Accrual Base, Operational Report.

Collaboration network of the authors

40 authors · 94 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
La Ode AntoAffiliation unknown4
Mulyati AkibAffiliation unknown3
Arifuddin ArifuddinUniversitas Halu Oleo3
Nitri MiroseaAffiliation unknown3
Safaruddin SafaruddinUniversitas Muslim Indonesia2
Arifuddin Mas'udAffiliation unknown2
Hasbudin HasbudinAffiliation unknown2
Achmad Sukanto WatukilaAffiliation unknown2
Diah IndriastutiAffiliation unknown1
Trinala Mis AstutiAffiliation unknown1
Emillia NurdinAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Sulvariany TamburakaAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Sarfia SarfiaAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Zulkifli AsparAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
Endang Tri PratiwiAffiliation unknown1
Fitriaman FitriamanAffiliation unknown1
Rina SasmitasariAffiliation unknown1
Reski ReskiAffiliation unknown1
Faisal FaisalAffiliation unknown1
Lady Hyllari TeresaAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Efrianti EfriantiAffiliation unknown1
Alfia AlfiaAffiliation unknown1
Ika Maya SariAffiliation unknown1
Annisa JulianiAffiliation unknown1
Wilda Astuti DjohanAffiliation unknown1
Nikita ZaelaniAffiliation unknown1
Lilis KarlinaAffiliation unknown1
Ika Maya SariAffiliation unknown1
Muh. Alfayet Aris Aras MusaAffiliation unknown1
Nirmaya NirmayaAffiliation unknown1
Wa Ode AswatiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">EVALUASI PENERAPAN PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA LAPORAN OPERASIONAL BPKAD KABUPATEN KONAWE</dc:title>
	<dc:creator>Dharmawati, Tuti</dc:creator>
	<dc:creator>Intihanah, Intihanah</dc:creator>
	<dc:creator>Trisilia, Putri Harum Sari</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACTThis study aims to determine the implementation of operational reports BPKAD Konawe District has in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual on been applied properly.This research was conducted at BPKAD Kabupaten Konawe. Data in this research are primary data and secondary data. Primary data obtained from interview and secondary data in this research is Operational Report for fiscal year 2016. Data analysis method used is descriptive analysis method is a method that describes in advance about the recording, recognition, and reporting of burden .The results of this study indicate that BPKAD Kabupaten Konawe in preparing operational reports in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual. This can be seen from the results of recording, recognition, and reporting of the LO-load on the Regional Management and Asset of Konawe Regency which has been in accordance with Government Regulation No. 71 of 2010 on Accounting Standards Based on Accrual Government. Keywords: Accrual Base, Operational Report. </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3771</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i1.3771</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 1 (2018): February 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3771/2858</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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